Know what changed. Then ask why.
I’ve seen plenty of variance reports where every positive number is green. Unfortunately, expenses don’t work that way. Let’s check what the numbers actually mean.
Budget vs. Actual Variance
Enter a budget and actual result. Choose whether the line represents revenue or an expense so favorable and unfavorable results are classified correctly.
Method: variance = actual − budget; variance % = variance ÷ |budget| × 100. Expense variances reverse the favorable/unfavorable interpretation. Operating-profit impact assumes all revenue or expense changes flow through to operating profit, with no offsetting costs or other effects. A zero budget has no meaningful percentage variance. Results are illustrative and stay in your browser.
Advanced variance review (optional)
Actual vs. latest forecast:
Materiality review:
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A variance is a starting point, not a conclusion.
Revenue above budget is generally favorable. Expense above budget is generally unfavorable. The sign alone doesn't tell you which one you're looking at.
Dollar variance equals actual minus budget. Percentage variance divides that difference by the absolute value of budget. A zero budget has no meaningful percentage variance.
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Numbers are only half the conversation.
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